You must have a permit for the business activities you carry on in Québec if you are:

• a collection officer
• an importer
• a refiner
• a storer of bulk fuel
• a carrier of bulk fuel
• a person who colours bulk fuel
• a person who, for resale purposes, blends taxable fuel with a non-taxable petroleum product

If you are a carrier of bulk fuel and you transport the fuel across provincial or international borders, see Obligations Under the International Fuel Tax Agreement (IFTA).

A permit is not required for commercial activities relating to propane or natural gas.

In order to obtain the permit you need to carry out your commercial activities, you must complete and send us form CA-27.1-V, Permit Application (Fuel Tax Act), along with a document listing the addresses of all the establishments that you wish to operate (or to have operated by a third party).

If you acquire an establishment, you must notify us of the acquisition, giving us:

• your name and address
• the address of the establishment, and
• the name and address of the person from whom you acquired the establishment

Similarly, if you dispose of an establishment, you must notify us of the disposition, giving us:

• your name and address
• the address of the establishment, and
• the name and address of the person who acquired the establishment

Updating information

If you sell fuel at retail or have a permit and you want to change your information, complete form LM-4-V, Information Update (Fuel Tax Act and Tobacco Tax Act).

Non-residents or designating an agent

If you do not have a residence or place of business in Québec, you must designate a person residing in Québec to act as an agent. When filing your permit application, you must enclose a document attesting to the designation and giving the agent's address.

If your agent is also your authorized representative, you must:

• complete form MR-69-V, Authorization to Communicate Information or Power of Attorney, and enclose it with your application; or
• send us any other written power of attorney. 

You must post your permit inside your principal place of business in Québec. If the permit covers other establishments that you operate (or have operated by a third party), you must post a copy of the permit in each of these establishments. If you hold a bulk-fuel carrier's permit, you are required to keep a copy of the permit in each vehicle used for transporting bulk fuel.

If you do not have an establishment in Québec, you must keep a copy of the permits you hold in each vehicle.

Your permit is valid for two years. It is renewed at the end of the two-year period unless you did not comply with the requirements of the Fuel Tax Act or the Tax Administration Act. If you do not have a residence, place of business or establishment in Québec, we may issue you a permit that is valid for a period of less than two years.